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of <h1>Supreme Court Upholds Tribunal Decision on Excise Duty Refund Appeal</h1> The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, dismissing the appellant's appeal for a refund of excise ... Denial of refund claim - Reversal of Cenvat Credit - Duty paid under protest - Caustic Soda is manufactured by electrolytic method wherein mercury is used as cathode which after the use is procured and cleared - Held that:- mercury was cleared by the appellant herein as mercury only. Thus, on this basis, it is clear that the provisions of Rule 3(4) of the CENVAT Credit Rules, 2001, become applicable and duty would be paid. - No merit in appeal - Decided against assessee. The Supreme Court dismissed an appeal regarding the payment of excise duty on cleared mercury used in the manufacture of Caustic Soda. The appellant's application for refund of the duty was rejected, and the appeal was dismissed by the Customs, Excise and Service Tax Appellate Tribunal. The Court found that the provisions of Rule 3(4) of the CENVAT Credit Rules, 2001, applied in this case.
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